Request tax identification number (IdNr) or church tax deduction feature (KiStAM)

If your company is required to deduct church tax, you can submit a request for the church tax deduction feature for your company.

To withhold church tax on capital gains tax, entities required to withhold church tax, such as banks, must query the Federal Central Tax Office (BZSt) to determine whether their customers are subject to church tax.

For the request, you need the tax identification number (IdNr) of the taxpayer. If you do not have the tax identification number, you can request it at the same time.
You can submit your request via the BOP (BZSt Online Portal).

To be able to submit the request via the BOP, you must first register your company there. The registration process can take up to 3 weeks.

You must submit the request to determine the church tax deduction feature (KiStAM) via the BZSt online portal (BOP).

• You need a certificate for the BOP first.
  • To do this, access the online registration application via the Federal Central Tax Office (BZSt) website.
  • Fill out the application online and print it out.
  • Sign the application and send it by mail to the BZSt.
• The BZSt will then send you instructions by mail on how to activate your BOP account.
• Follow the instructions and activate your BOP account on the BOP.
  • Note: If you already have an ELSTER certificate, you can also use it to log in to the BOP.
• Afterwards, you must submit an application for admission to the procedure for the electronic transmission of data under the procedure pursuant to Section 51a (2c) of the Income Tax Act (EStG) (church tax on withholding tax) via the BOP. Fill out the application online.
• If your application is approved, you will receive your registration number by mail from the BZSt. You will need this for the KiStAM query.
• You can now submit KiStAM queries via BOP. If you do not know the tax identification number (IdNr) of the person you are querying, select the combined query „IdNr. search and KiStAM query“.
• Fill out the application online in the BOP and submit it electronically via the BOP.
• You will then receive feedback on your request via your inbox in your BOP account.

Standard data queries relevant for the following year (§ 51a paragraph 2c sentence 1 number 3 and sentence 1 of the Income Tax Act - EStG) must be submitted in the period from September 1 to October 31. Other queries, such as event-driven queries, for example upon the establishment of the business relationship, can be submitted at any time.

There are no costs.

• Appeal against non-admission to the proceedings
• action before the finance court